The Experts below are selected from a list of 312 Experts worldwide ranked by ideXlab platform
Geir B Asheim - One of the best experts on this subject based on the ideXlab platform.
-
Anomalies in green National Accounting
Ecological Economics, 2011Co-Authors: Geir B Asheim, John M. HartwickAbstract:We “extend” standard arguments for greening the product side of the National accounts to the income side of the accounts and turn up an anomaly. For an economy with oil use, no entry for oil income, a supposed primary factor, appears in the income side of the National accounts when the depletion of natural capital is accounted for on the product side of the accounts. We resolve this issue by applying an income definition developed in the theory of National Accounting. This, however, leads to another anomaly on the income side of the National accounts.
-
green National Accounting with a changing population
Economic Theory, 2004Co-Authors: Geir B AsheimAbstract:Following Arrow et al. (2003), this paper considers green National Accounting when population is changing and instantaneous well-being depends both on per capita consumption and population size. Welfare improvement is shown to be indicated by an expanded "genuine savings indicator", taking into account the value of population growth, or by an expanded measure of real NNP growth. Under CRS, the measures can be related to the value of per capita stock changes and per capita NNP growth, using a result due to Arrow et al. (2003). The results are compared to those arising when instantaneous well-being depends only on per capita consumption. Copyright Springer-Verlag Berlin/Heidelberg 2004
-
green National Accounting with a changing population
Memorandum (institute of Pacific Relations American Council), 2003Co-Authors: Geir B AsheimAbstract:Following Arrow et al. (2003), this paper considers green National Accounting when population is changing and instantaneous well-being depends not only on per capita consumption, but also population size. It is shown that welfare improvement can be indicated by an expanded “genuine savings indicator”, which also takes into account the total value of population growth, or by an expanded measure of real NNP growth. Practical ways of approximating these measured are discussed. By assuming constant returns to scale, the measures can be related to the value of per capita stock changes and per capita NNP growth, using a result due to Arrow et al. (2003). The result are compared to those arising when instantaneous well-being depends only on per capita consumption, and not on population size.
-
green National Accounting for welfare and sustainability a taxonomy of assumptions and results
Memorandum (institute of Pacific Relations American Council), 2003Co-Authors: Geir B AsheimAbstract:This paper summarizes assumptions made and results obtained in parts of the literature on welfare and sustainability Accounting. I consider five di®erent assumptions that can be imposed independently of each other, producing 32 di®erent combinations. This taxonomy is used to organize results in welfare and sustainability Accounting. The analysis illustrates how stronger results require stronger assumptions and thereby impose harder informational requirements.
-
green National Accounting why and how
Environment and Development Economics, 2000Co-Authors: Geir B AsheimAbstract:The present paper gives an overview of the theory of green National Accounting. Three purposes of green National Accounting (measurement of sustainable income, social welfare, or net social profit) and two measures (Green NNP and Hicksian income) are considered. It is argued that sustainable income and social welfare correspond to different purposes. Under the assumption of no exogenous technological progress, Green NNP is shown to equal Hicksian income if there is a constant interest rate or if consumption is constant. It is established as a general result that sustainable income
Edgar G. Hertwich - One of the best experts on this subject based on the ideXlab platform.
-
Dynamic Models of Fixed Capital Stocks and Their Application in Industrial Ecology
Journal of Industrial Ecology, 2015Co-Authors: Stefan Pauliuk, Richard Wood, Edgar G. HertwichAbstract:Summary: Industrial assets or fixed capital stocks are at the core of the transition to a low-carbon economy. They represent substantial accumulations of capital, bulk materials, and critical metals. Their lifetime determines the potential for material recycling and how fast they can be replaced by new, more efficient facilities. Their efficiency determines the coupling between useful output and energy and material throughput. A sound understanding of the economic and physical properties of fixed capital stocks is essential to anticipating the long-term environmental and economic consequences of the new energy future. We identify substantial overlap in the way stocks are modeled in National Accounting, dynamic material flow analysis, dynamic input-output (I/O) analysis, and life cycle assessment (LCA) and we merge these concepts into a common framework for modeling fixed capital stocks. We demonstrate the usefulness of the framework for simultaneous Accounting of capital and material stocks and for consequential LCA. We apply the framework to design a demand-driven dynamic I/O model with dynamic capital stocks, and we synthesize both the marginal and attributional matrix of technical coefficients (A-matrix) from detailed process inventories of fixed assets of different age cohorts and technologies. The stock modeling framework allows researchers to identify and exploit synergies between different model families under the umbrella of socioeconomic metabolism.
David Padron-marrero - One of the best experts on this subject based on the ideXlab platform.
-
The industry effects of monetary policy in Spain
Regional Studies, 2008Co-Authors: Carlos Rodríguez-fuentes, David Padron-marreroAbstract:The aim of this paper is to analyze the presence of sectoral asymmetries in monetary policy transmission in Spain in the period prior to the introduction of the single monetary policy in Europe (1988-1998). Monetary policy shocks are identified both through a standard vector auto-regression model (VAR-shock) and the specification of a reaction function (RF-shock) for the monetary authority in Spain. The responses of the different industrial branches with regard to the estimated monetary shocks are then analyzed at National Accounting sector and sub-sector levels. Our results confirm the presence of significant differences in the sectoral responses with respect to National monetary shocks in Spain. In addition, the sectoral asymmetries found in our study show a strong correlation with regard to the regional asymmetries found in a previous study (Rodríguez Fuentes et al. 2004)
Paul Andre - One of the best experts on this subject based on the ideXlab platform.
-
the role and current status of ifrs in the completion of National Accounting rules evidence from european countries
Accounting in Europe, 2017Co-Authors: Paul AndreAbstract:I present a summary and analysis of a series of papers from this special issue of Accounting in Europe that examine the role and current status of InterNational Financial Reporting Standard (IFRS) in the completion of National Accounting Rules applicable to large ‘non-listed in a regulated market’ non-financial undertakings trading for gain in 25 European countries following the recent implementation of the new European Accounting Directive 2013/34/EU. IFRS has had a varying degree of influence across European countries. Some refer and are closely aligned to IFRS or to IFRS for small and medium-sized entities, some while influenced by IFRS retain complete independence and some show limited influence mostly when accounts are for other purposes such as taxation, dividend distribution or creditor protection. I present a number of classification schemes and contrast these with Nobes [(2008). Accounting classification in the IFRS Era. Australian Accounting Review, 18(3), 191–198] two group Accounting classification of European Accounting systems as strong equity/commercially driven versus weak equity/government driven/tax-dominated systems.
Thomas J Lopez - One of the best experts on this subject based on the ideXlab platform.
-
the impact of National influence on Accounting estimates implications for interNational Accounting standard setters
The International Journal of Accounting, 2001Co-Authors: Joseph J Schultz, Thomas J LopezAbstract:Abstract The results of prior research suggest that National Accounting systems are significantly associated with differences in market valuations and various other macromeasures. These results, however, rely heavily on the analysis of archival data or survey evidence directed at National system differences. As Pownall and Schipper [Accounting Horizons (1999) 259] note, archival research necessarily depends on the information in the financial reports and cannot explain the process linking the underlying standards to the reported information. This study examines this process by investigating judgments made by accountants in France, Germany, and the United States. To facilitate a comparison of this process across interNational boundaries, our experiment presents these accountants with the same economic facts that are governed by similar financial reporting rules. Our results indicate that, even given similar facts and rules, judgments among the three nations' accountants vary significantly. They also suggest that National culture interacts with findings accepted as general within behavioral decision research.
